1. Home
  2. Browse Decisions
  3. Ohio
  4. 44 Ohio
  5. 44 Ohio St. 2d 208 (1975)
 

GULF OIL CORP. v. KOSYDAR

No. 75-497.

44 Ohio St. 2d 208 (1975)

GULF OIL CORPORATION, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 31, 1975.

Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman, Mr. James H. Ledman, and Mr. C. Emory Glander, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

CELEBREZZE, J.

The issue before the court, as it was before the Tax Commissioner and the Board of Tax Appeals, concerns construction of the "business done" apportionment formula contained in R. C. 5733.05 as it applied to tax years 1970 and 1971.

At that time, R. C. 5733.05 provided, in pertinent part:

"* * * take the other part and multiply by a fraction whose numerator is the value of the business done, measured by sales of tangible personal property...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases